Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise & Customs, New Delhi
Subject :- Issues relating to Modvatable Invoices pertaining to Notification No. 23/95-CE (NT) and 24/95-CE (NT) both dated 30.5.1995 raised by the Trade and Industry and Principal Collector, Bombay – Regarding
Representations have been received by the Board to the effect that –
(i) Registration of dealer should not be insisted where the dealer is indenting dealer and on his instruction goods are directly moving under rule 52A invoice of manufacturer to end use consignee.
(ii) Facility of allowing credit under sub-rule 2(A) of Rule 57 G on the strength of original copy (where duplicates copy is lost) should be made available in case of invoices issued under rule 57 GG.
(iii) The words, if he is not the supplier” should be deleted from column 5(a)(i) for the reason that manufacturer/ importer may be a supplier too.
2. The issue has been examined. It has been decided that :-
(i) The indenting dealers may not be required to be registered though their names and addresses should be mentioned in the invoice issued under Rule 57 GG. Circular No. 96/7/95-CX dated 13.2.1995 is modified to this extent.
(ii) It has already been clarified vide Board”s Circular No. 68/68/94-CX dated 20.9.94 that both under Rule 52A / 57Gg the credit can be allowed on the strength of original invoice where the duplicate invoice is lost in transit. It is, however, clarified that while permitting the credit, the Assistant Commissioner should do the proper scrutiny and the credit be permitted only after proper verification from the originating range.
(iii) The expression if he is not the supplier” is deleted from column 5(a)(i) of the proforma invoice. As result of this, particulars relating to manufacturer/ importer will have to he given in all cases.